MMP CONSEIL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MMP CONSEIL
Largest movements
- Cash +€13,574
up €13,574 (+14.6%), from €93,272 to €106,846
mainly Depreciation (+€9,391) and Receivables within one year (+€5,984)
- Tangible fixed assets -€9,391
down €9,391 (-36.5%), from €25,753 to €16,362
- Receivables within one year -€5,984
down €5,984 (-44.3%), from €13,523 to €7,539
of which Trade receivables: -€9,024
- Profit (loss) carried forward -€2,168
down €2,168 (-25.6%), from €8,478 to €6,309
- Gross operating margin -€15,535
down €15,535 (-62.3%), from €24,948 to €9,413
- Taxes -€4,018
down €4,018 (-79.9%), from €5,026 to €1,008
- Depreciation -€573
down €573 (-5.7%), from €9,964 to €9,391
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,449 | €131,770 | -€2,679 | -2.0% |
| Fixed assets | 21/28 | €25,753 | €16,362 | -€9,391 | -36.5% |
| Tangible fixed assets | 22/27 | €25,753 | €16,362 | -€9,391 | -36.5% |
| Furniture and vehicles | 24 | €25,753 | €16,362 | -€9,391 | -36.5% |
| Current assets | 29/58 | €108,696 | €115,408 | +€6,712 | +6.2% |
| Amounts receivable within one year | 40/41 | €13,523 | €7,539 | -€5,984 | -44.3% |
| Trade receivables | 40 | €13,174 | €4,149 | -€9,024 | -68.5% |
| Other amounts receivable | 41 | €349 | €3,389 | +€3,040 | +872% |
| Cash at bank and in hand | 54/58 | €93,272 | €106,846 | +€13,574 | +14.6% |
| Deferred charges and accrued income | 490/1 | €1,902 | €1,023 | -€879 | -46.2% |
| Total equity and liabilities | 10/49 | €134,449 | €131,770 | -€2,679 | -2.0% |
| Equity | 10/15 | €108,478 | €106,309 | -€2,168 | -2.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,478 | €6,309 | -€2,168 | -25.6% |
| Amounts payable | 17/49 | €25,971 | €25,460 | -€511 | -2.0% |
| Amounts payable within one year | 42/48 | €25,971 | €25,460 | -€511 | -2.0% |
| Trade debts | 44 | €1,459 | €1,422 | -€38 | -2.6% |
| Suppliers | 440/4 | €1,459 | €1,422 | -€38 | -2.6% |
| Taxes, remuneration and social security | 45 | €2,185 | €1,698 | -€487 | -22.3% |
| Taxes | 450/3 | €2,185 | €1,698 | -€487 | -22.3% |
| Other amounts payable | 47/48 | €22,327 | €22,341 | +€14 | +0.1% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,964 | €9,391 | -€573 | -5.7% |
| Other operating charges | 640/8 | €545 | €595 | +€49 | +9.1% |
| Gross operating margin | 9900 | €24,948 | €9,413 | -€15,535 | -62.3% |
| Operating profit (loss) | 9901 | €12,780 | -€2,231 | -€15,011 | |
| Financial income | 75/76B | €1,252 | €1,324 | +€72 | +5.8% |
| Recurring financial income | 75 | €1,252 | €1,324 | +€72 | +5.8% |
| Financial charges | 65/66B | €215 | €253 | +€38 | +17.7% |
| Recurring financial charges | 65 | €215 | €253 | +€38 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €13,817 | -€1,160 | -€14,977 | |
| Income taxes | 67/77 | €5,026 | €1,008 | -€4,018 | -79.9% |
| Profit (loss) for the period | 9904 | €8,791 | -€2,168 | -€10,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,791 | -€2,168 | -€10,960 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.